Under what circumstances should the stamp duty of the property company be paid?

In our life, there are many kinds of contracts, and different contracts have different requirements. In the process of signing a contract, we often need to calculate a tax issue, which is what we often call stamp duty. So for stamp duty, how should stamp duty be calculated? What is the payment standard? Next, I will bring you detailed knowledge about the stamp duty on real estate contracts, hoping to help you.

1. What kind of stamp duty does the property contract pay?

If it is a property service provided, stamp duty is not required.

If a property lease contract is signed, it is the stamp duty of the property lease contract, and the tax rate is 1‰, and the tax basis is rent.

Second, how to declare stamp duty

1, self-declaration. It is a traditional way for taxpayers and withholding agents to go through the tax declaration formalities at the tax authorities themselves within the prescribed time limit.

2. Declare by mail. With the approval of the tax authorities, taxpayers and withholding agents use the unified express mail envelope for tax declaration, go through the delivery procedures through the postal department, and ask the postal department for a receipt as a declaration voucher.

3. Message statement. Data message refers to the electronic way for taxpayers to generate, store or transmit information by electronic means, optical means or similar means approved by tax authorities. These means include telephone voice, electronic data exchange and network transmission.

Third, the specific process of online declaration of stamp duty

Open the local tax system, click the user password to log in, enter the user name and password, and click Login.

The page will jump to "Local Tax Electronic Tax Service Hall"; Click "declare payment".

The page jumps to "tax returns" and clicks "declaration" after "unapproved tax returns".

"General declaration (non-approved tax)" will pop up on the page, and "Stamp Duty" will be selected for the collection item.

Select "Purchase and Sales Contract" for the collection item, and then click "Fill in the Declaration Form".

Click "Fill in the Declaration Form" to open the page of filling in the declaration form, and fill in the purchase and sale contract amount in the "Total Income" section.

When you are finished, pull the page to the far right. "Current tax payable" refers to the tax payable. Check whether it is correct.

After checking, click "Declaration" at the bottom of the page; The page will jump to the confirmation form and check again.

After the inspection, click "Confirm" at the bottom of the page.

After clicking "Confirm", the page will jump to the deduction interface, and click "Pay" below to withhold and pay taxes.